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| | >>>> | | 13. RESEARCH AND DEVELOPMENT EXPENSES. Particulars | Current Year | 1st Previous Year | 2nd Previous Year | 1. Process development and improvement | | | | 2. Existing product development | | | | 3.New product development | | | | 4.Others, if any | | | | 5. Total amount | | | | 6. Amount capitalized / deferred during the year | | | | 7. Net amount (5-6) | | | | 8. Deferred amount of earlier years | | | | 9. Total amount provided in the cost records (7+8) | | | | 10. Amount paid to related parties. | | | |
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